Vous êtes sur la page 1sur 2

16416 Federal Register / Vol. 71, No.

62 / Friday, March 31, 2006 / Notices

Paperwork Reduction Act of 1995, Request for Comments: Comments Service, room 6516, 1111 Constitution
Public Law 104–13 (44 U.S.C. submitted in response to this notice will Avenue, NW., Washington, DC 20224.
3506(c)(2)(A)). Currently, the IRS is be summarized and/or included in the FOR FURTHER INFORMATION CONTACT:
soliciting comments concerning request for OMB approval. All Requests for additional information or
Revenue Procedure 2002–67, Settlement comments will become a matter of copies of the revenue procedures should
of section 351 Contingent Liability Tax public record. Comments are invited on: be directed to Allan Hopkins, at (202)
Shelter Cases. (a) Whether the collection of 622–6665, or at Internal Revenue
DATES: Written comments should be information is necessary for the proper Service, room 6516, 1111 Constitution
received on or before May 30, 2006 to performance of the functions of the Avenue, NW., Washington, DC 20224,
be assured of consideration. agency, including whether the or through the Internet, at
ADDRESSES: Direct all written comments information shall have practical utility; Allan.M.Hopkins@irs.gov.
to Glenn P. Kirkland, Internal Revenue (b) the accuracy of the agency’s estimate
SUPPLEMENTARY INFORMATION:
Service, room 6516, 1111 Constitution of the burden of the collection of
Title: Revenue Procedure 2003–4
Avenue, NW., Washington, DC 20224. information; (c) ways to enhance the
(Letter Rulings), Revenue Procedure
FOR FURTHER INFORMATION CONTACT: quality, utility, and clarity of the
2003–5 (Technical Advice), Revenue
Requests for additional information or information to be collected; (d) ways to
Procedure 2003–6 (Determination
copies of revenue procedure should be minimize the burden of the collection of
Letters), and Revenue Procedure 2003–
directed to Allan Hopkins, at (202) 622– information on respondents, including
8 (User Fees).
6665, or at Internal Revenue Service, through the use of automated collection
OMB Number: 1545–1520.
room 6516, 1111 Constitution Avenue, techniques or other forms of information
Revenue Procedure Number: Revenue
NW., Washington, DC 20224, or through technology; and (e) estimates of capital
Procedure 2003–4, Revenue Procedure
the Internet, at or start-up costs and costs of operation,
2003–5, Revenue Procedure 2003–6, and
Allan.M.Hopkins@irs.gov. maintenance, and purchase of services
Revenue Procedure 2003–8.
to provide information. Abstract: The information requested
SUPPLEMENTARY INFORMATION:
Title: Settlement of Section 351 Approved: March 23, 2006. in these revenue procedures is required
Contingent Liability Tax Shelter Cases. Glenn P. Kirkland, to enable the Office of the Division
OMB Number: 1545–1808. IRS Reports Clearance Officer. Commissioner (Tax Exempt and
Revenue Procedure Number: Revenue [FR Doc. E6–4670 Filed 3–30–06; 8:45 am] Government Entities) of the Internal
Procedure 2002–67. Revenue Service to give advice on filing
BILLING CODE 4830–01–P
Abstract: Revenue Procedure 2002–67 letter ruling, determination letter, and
prescribes procedures for taxpayers who technical advice requests, to process
elect to participate in a settlement DEPARTMENT OF THE TREASURY such requests, and to determine the
initiative aimed at resolving tax shelter amount of any user fees.
cases involving contingent liability Internal Revenue Service Current Actions: There are no changes
transactions that are the same or similar being made to these revenue procedures
to those described in Notice 2001–17 Proposed Collection; Comment at this time.
(‘‘contingent liability transaction’’). Request for Revenue Procedure 2003– Type of Review: Extension of a
There are two resolution methodologies: 4, Revenue Procedure 2003–5, currently approved collection.
a fixed concession procedure and a fast Revenue Procedure 2003–6, and Affected Public: Individuals or
track dispute resolution procedure that Revenue Procedure 2003–8 households, business or other for-profit
includes binding arbitration. organizations, not-for-profit institutions,
Current Actions: There are no changes AGENCY: Internal Revenue Service (IRS),
Treasury. farms, and state, local or tribal
being made to the revenue procedure at governments.
this time. ACTION: Notice and request for Estimated Number of Respondents:
Type of Review: Extension of a comments. 83,068.
currently approved collection. Estimated Time Per Respondent: 2
Affected Public: Business or other for- SUMMARY: The Department of the
hours, 8 minutes.
profit organizations and individuals. Treasury, as part of its continuing effort
Estimated Number of Respondents: Estimated Total Annual Burden
to reduce paperwork and respondent
150. Hours: 177,986.
burden, invites the general public and
Estimated Average Time per The following paragraph applies to all
other Federal agencies to take this
Respondent: 50 hours. of the collections of information covered
opportunity to comment on proposed
Estimated Total Annual Burden by this notice:
and/or continuing information
Hours: 7,500. An agency may not conduct or
collections, as required by the
The following paragraph applies to all sponsor, and a person is not required to
Paperwork Reduction Act of 1995,
of the collections of information covered respond to, a collection of information
Public Law 104–13 (44 U.S.C.
by this notice: unless the collection of information
3506(c)(2)(A)). Currently, the IRS is
An agency may not conduct or displays a valid OMB control number.
soliciting comments concerning
sponsor, and a person is not required to Books or records relating to a collection
Revenue Procedure 2003–4 (Letter
respond to, a collection of information of information must be retained as long
Rulings), Revenue Procedure 2003–5
unless the collection of information as their contents may become material
(Technical Advice), Revenue Procedure
displays a valid OMB control number. in the administration of any internal
2003–6 (Determination Letters), and
Books or records relating to a collection revenue law. Generally, tax returns and
dsatterwhite on PROD1PC76 with NOTICES

Revenue Procedure 2003–8 (User Fees).


of information must be retained as long tax return information are confidential,
as their contents may become material DATES: Written comments should be as required by 26 U.S.C. 6103.
in the administration of any internal received on or before May 30, 2006 to Request for Comments: Comments
revenue law. Generally, tax returns and be assured of consideration. submitted in response to this notice will
tax return information are confidential, ADDRESSES: Direct all written comments be summarized and/or included in the
as required by 26 U.S.C. 6103. to Glenn P. Kirkland, Internal Revenue request for OMB approval. All

VerDate Aug<31>2005 16:35 Mar 30, 2006 Jkt 208001 PO 00000 Frm 00137 Fmt 4703 Sfmt 4703 E:\FR\FM\31MRN1.SGM 31MRN1
Federal Register / Vol. 71, No. 62 / Friday, March 31, 2006 / Notices 16417

comments will become a matter of NW., Washington, DC 20224, or through Approved: March 22, 2006.
public record. Comments are invited on: the Internet, at Glenn Kirkland,
(a) Whether the collection of Allan.M.Hopkins@irs.gov. IRS Reports Clearance Officer.
information is necessary for the proper SUPPLEMENTARY INFORMATION: [FR Doc. E6–4675 Filed 3–30–06; 8:45 am]
performance of the functions of the Title: Distributions of Stock and Stock BILLING CODE 4830–01–P
agency, including whether the Rights.
information shall have practical utility; OMB Number: 1545–1438.
(b) the accuracy of the agency’s estimate Regulation Project Number: CO–8–91. DEPARTMENT OF THE TREASURY
of the burden of the collection of Abstract: The requested information
information; (c) ways to enhance the Internal Revenue Service
is required to notify the Service that a
quality, utility, and clarity of the holder of preferred stock callable at a
information to be collected; (d) ways to Proposed Collection; Comment
premium by the issuer has made a Request for Form 982
minimize the burden of the collection of determination regarding the likelihood
information on respondents, including of exercise of the right to call that is AGENCY: Internal Revenue Service (IRS),
through the use of automated collection different from the issuer’s Treasury.
techniques or other forms of information determination. ACTION: Notice and request for
technology; and (e) estimates of capital Current Actions: There is no change to comments.
or start-up costs and costs of operation, this existing regulation.
maintenance, and purchase of services Type of Review: Extension of a SUMMARY: The Department of the
to provide information. currently approved collection. Treasury, as part of its continuing effort
Approved: March 22, 2006. Affected Public: Individuals or to reduce paperwork and respondent
households, and business or other for- burden, invites the general public and
Glenn P. Kirkland,
profit organizations. other Federal agencies to take this
IRS Reports Clearance Officer.
Estimated Number of Respondents: opportunity to comment on proposed
[FR Doc. E6–4672 Filed 3–30–06; 8:45 am] and/or continuing information
BILLING CODE 4830–01–P
2,000.
Estimated Time per Respondent: 10 collections, as required by the
minutes. Paperwork Reduction Act of 1995,
Estimated Total Annual Burden Public Law 104–13 (44 U.S.C.
DEPARTMENT OF THE TREASURY 3506(c)(2)(A)). Currently, the IRS is
Hours: 333.
Internal Revenue Service The following paragraph applies to all soliciting comments concerning Form
of the collections of information covered 982, Reduction of Tax Attributes Due to
[CO–8–91] Discharge of Indebtedness (and Section
by this notice:
An agency may not conduct or 1082 Basis Adjustment).
Proposed Collection; Comment
sponsor, and a person is not required to DATES: Written comments should be
Request for Regulation Project
respond to, a collection of information received on or before May 30, 2006 to
AGENCY: Internal Revenue Service (IRS), unless the collection of information be assured of consideration.
Treasury. displays a valid OMB control number. ADDRESSES: Direct all written comments
ACTION: Notice and request for Books or records relating to a collection to Glenn Kirkland, Internal Revenue
comments. of information must be retained as long Service, room 6516, 1111 Constitution
as their contents may become material Avenue NW., Washington, DC 20224.
SUMMARY: The Department of the in the administration of any internal FOR FURTHER INFORMATION CONTACT:
Treasury, as part of its continuing effort revenue law. Generally, tax returns and Requests for additional information or
to reduce paperwork and respondent tax return information are confidential, copies of the form and instructions
burden, invites the general public and as required by 26 U.S.C. 6103. should be directed to Allan Hopkins, at
other Federal agencies to take this Request for Comments: Comments (202) 622–6665, or at Internal Revenue
opportunity to comment on proposed submitted in response to this notice will Service, room 6516, 1111 Constitution
and/or continuing information be summarized and/or included in the Avenue NW., Washington, DC 20224, or
collections, as required by the request for OMB approval. All through the Internet, at
Paperwork Reduction Act of 1995, comments will become a matter of Allan.M.Hopkins@irs.gov.
Public Law 104–13 (44 U.S.C. public record. Comments are invited on:
3506(c)(2)(A)). Currently, the IRS is SUPPLEMENTARY INFORMATION:
(a) Whether the collection of Title: Reduction of Tax Attributes Due
soliciting comments concerning an information is necessary for the proper
existing final regulation, CO–8–91 (TD to Discharge of Indebtedness (and
performance of the functions of the Section 1082 Basis Adjustment).
8643), Distributions of Stock and Stock agency, including whether the
Rights (Section 1.305–5(b)(5)). OMB Number: 1545–0046.
information shall have practical utility; Form Number: 982.
DATES: Written comments should be (b) the accuracy of the agency’s estimate Abstract: Internal Revenue Code
received on or before May 30, 2006 to of the burden of the collection of section 108 allows taxpayers to exclude
be assured of consideration. information; (c) ways to enhance the from gross income amounts attributable
ADDRESSES: Direct all written comments quality, utility, and clarity of the to discharge of indebtedness in title 11
to Glenn Kirkland, Internal Revenue information to be collected; (d) ways to cases, insolvency, or a qualified farm
Service, room 6516, 1111 Constitution minimize the burden of the collection of indebtedness. Code section 1081(b)
Avenue, NW., Washington, DC 20224. information on respondents, including allows corporations to exclude from
dsatterwhite on PROD1PC76 with NOTICES

FOR FURTHER INFORMATION CONTACT: through the use of automated collection gross income amounts attributable to
Requests for additional information or techniques or other forms of information certain transfers of property. The data is
copies of the regulation should be technology; and (e) estimates of capital used to verify adjustments to basis of
directed to Allan Hopkins, at (202) 622– or start-up costs and costs of operation, property and reduction of tax attributes.
6665, or at Internal Revenue Service, maintenance, and purchase of services Current Actions: There are no changes
room 6407, 1111 Constitution Avenue, to provide information. being made to the form at this time.

VerDate Aug<31>2005 16:35 Mar 30, 2006 Jkt 208001 PO 00000 Frm 00138 Fmt 4703 Sfmt 4703 E:\FR\FM\31MRN1.SGM 31MRN1